Deadline for Filing Appeals

Petitions must be received by the Board on or before July 1 of the assessment year* or within 30 calendar days after the date of the value change notice, from the Assessor. If submitted by mail, petitions must be postmarked by the post office no later than the filing deadline.
  • Example: Assessment year is 2016 the petition must be filed by July 1, 2016 to be considered timely for taxes payable in 2017. If a change of value notice is sent from the Assessor’s office, the deadline for filing an appeal for 2016 assessment year for taxes payable in 2017 would be 30 calendar days after the date of the value change notice.
Remember when calculating your deadline some months have more than 30 days. For example, October has 31 days, so for
an assessor’s determination that is dated October 21 the appeal must be filed by November 20.

* Please note: Assessment year is the year before the tax is due. Under very limited conditions, late petitions or appeals for previous  assessment years may be accepted. {WAC 458-14-056; 458-14-127} Please contact our office regarding these conditions.

Weekend or Holiday
If the last day to file falls on a weekend or holiday, the deadline for filing is the next business day. A petition filed by mail shall be postmarked no later than the filing deadline. If you are appealing other assessor determinations, for example, denial of a senior exemption, or destroyed property, you also have 30 days from the date of the mailing notification.

Filing Appeal
To file an appeal a taxpayer must complete an appeal petition form, a letter or phone call will not be accepted as a substitute for the appeal petition form. There is no charge for filing an appeal. For taxpayers to reserve their appeal rights a petition must be filed according to the deadlines.

Petitions and documentary evidence must be submitted in duplicate to:
Clerk of the Board
Whatcom County Courthouse
Whatcom County Board of Equalization
311 Grand Avenue
Suite 105
Bellingham, WA 98225